城市社区卫生服务成本核算(一)  

Cost Accounting of Community Health Service in Cities (No. 1)

作　　者：程晓明 盛锋[1] 陈艳[1] 于跃[1] 李玲[1] 

机构地区：[1]复旦大学公共卫生学院,上海市200032

出　　处：《中国卫生经济》2004年第11期19-20,共2页Chinese Health Economics

摘　　要：通过不同经济发展水平城市社区卫生服务运作中消耗的物质与人力资源成本的调查,测算了社区卫生服务项目的实施成本和标准成本,为社区卫生服务的成本管理,卫生行政部门制定收费标准和价格政策,完善补偿机制提供依据。This article introduces the resource and method of cost accounting in investigated community health service institutions, and generalizes the results of institutional cost based on different tiers.Following community health service cost accounting ( No.1) , this article describes and argues the results of community health service items cost accounting based on the different tier of 12 cities. Furthermore, the standard cost has also been calculated , compared to the actual cost, reflecting partly the efficiency of communtiy health service institutions.

关 键 词：实施成本 人力资源成本 标准成本 价格政策 成本管理 经济发展水平 测算 城市社区卫生服务 中消 卫生行政部门 

分 类 号：R197.1[医药卫生—卫生事业管理]